poland

Poland

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Minimum wage

What are the minimum wage requirements?

The national minimum wage in Poland in 2022 remained fixed at €654.8 per month, that is 7,858 euros per year, taking into account 12 payments per year.

Contributions & Taxes

How much are the contributions & taxes?

The contribution rate for the employee is 13.71% of gross salary.

Employer

1.67% of total gross salary for employers that employ up to nine employees. 0.67% to 3.33% of total gross salary for employers that employ more than nine employees (the precise rate depends on the business sector). Foreign employers pay a flat rate of 1.67%.

Corporate

The CIT is the only tax levied on corporate income. The standard CIT rate is 19%.


Employee

In Poland, the average single worker faced a net average tax rate of 24.1% in 2020, compared with the OECD average of 24.8%. In other words, in Poland the take-home pay of an average single worker, after tax and benefits, was 75.9% of their gross wage, compared with the OECD average of 75.2%.


Income Tax

In the case of income up to PLN 120,000, the tax is 17% minus the amount reducing the tax PLN 5,100. As a result, the tax-free amount is income up to PLN 30,000, because if we calculate the tax at the rate of 17% from PLN 30,000, this amount will be PLN 5,100, i.e. the amount deducted from the tax (17% minus the amount reducing PLN 5,100).

The tax-free amount is set at PLN 30,000 and was introduced as of 1st January 2022. This means that taxpayers earning less than PLN 30,000 per year will be exempt from paying tax. 

In the case of income exceeding PLN 120,000, the tax is PLN 15,300 + 32% of the excess over PLN 120,000. The decreasing tax amount is already included in the above sum of PLN 15,300.

Payroll

What is the payroll cycle?

Employees in Poland are typically paid on a monthly basis. For regularly employed workers, the minimum wage was increased by over 15% for 2020 to 2600 złoty per month (approx. £525; $650; €580). The rate has been raised every year since 2002, so businesses moving into Poland should expect further rises in the future.

Is there 13th salary in Poland?

There is no legal requirement for 13th-month payments.

Labor Rules

What are the main Labor Rules?

Notice Period 

A two-weeks notice period is required if the employee has been employed for fewer than six months, and one month notice period is required if the employee has been employed for at least six months. If the employee has been employed for at least three years, a three-months notice period should be given.

Probation Period

Polish law provides for the possibility to execute a separate probationary period agreement, which may precede both open-ended and fixed-term employment agreements. The maximum permissible probationary period is three months.

Severance for Employees 

Employees are entitled to severance pay of: one month’s pay if they have worked for the employer for less than 2 years, two months’ pay if they have worked for the employer for between 2 and 8 years, three months’ pay if they have worked for the employer for over 8 years.

Leave and Benefits

Leave and Benefits rules

Public holidays

Poland has 13 public holidays:

  • New Year’s Day
  • Epiphany
  • Easter Sunday
  • Easter Monday
  • Labor Day/May Day
  • Constitution Day
  • Corpus Christi
  • Assumption Day
  • All Saints’ Day
  • Independence Day
  • Christmas Day
  • Boxing Day

Sick Leave

All employees are entitled to paid sick leave linked to the number of years completed service and the employee’s age, as specified in the employment contract.   

Employees less than 50 years old are entitled to up to 33 days paid sick leave, paid by the employer.  Should the sick leave continue past day 33, Social Security (ZUS) will take on the payments from day 34 onwards. 

Employees older than 50 years old are entitled to up to 14 days paid sick leave, paid by the employer.  Should the sick leave continue past day 14, Social Security (ZUS) will take on the payments from day 15 onwards. 

Sick leave is paid at 80.00% of the allowance basis or 100.00% of the allowance basis if the illness occurs during pregnancy or is caused by an accident on the way to or from work. Sick leave caused by an accident at work or due to the employee’s sick child /sick relative is also paid for by Social Security (ZUS).

Maternity leave & Paternity leave

In Poland, maternity and paternity leave are paid for by the Social Security Bureau (ZUS):

The length of maternity leave depends on the number of children born at one birth. The maximum length is 37 weeks in the event of giving birth to five or more children while in the event of giving birth to only one child it is 20 weeks. A female employee, after having used at least 14 weeks of maternity leave after the birth, is entitled to waive of the remaining part of the leave. In this case, the unused part of the maternity leave must be used by a male employee raising the child.

A male employee has the right to 2 weeks paternity leave to be taken before the child reaches the age of 24 months. It may be taken all at once or in two parts (each of the parts must be at least a week).

An employee, after using the maternity leave, has also the right to parental leave in the amount of 32 weeks (in the event of giving birth to one child) or 34 weeks (in the event of giving two or more children). Both parents are entitled to parental leave and they can use it at the same time. In such cases, the total length of the leave must not exceed the above amounts (32 or 34 weeks).

An employee who has been employed for at least 6 months has the right to take up unpaid childcare leave that must not exceed 36 months. The leave is granted before the child reaches the age of 6.

Other leave (marriage, bereavement, exam leave)

Depending on the Collective Agreement/Employment Contract terms, an employee may be allowed additional leave types, on approved between the employer and employee, for the following: 

Disability Leave: A person classified as having a severe or moderate degree of disability is entitled to an additional ten days of annual leave. After working one year and after being classified in one of the above degrees of disability, the person acquires the right. 

Military Leave: Employees are entitled to unpaid military leave to perform their duties.  

Childcare Leave: An employee raising at least one child aged up to 14 years is entitled to two paid days off a year, covered in full by the employer. Additionally, employees who have worked for at least six months are entitled to a further three years unpaid childcare leave until the child is five years old (18 years old if the child is disabled). 

Special event leave: Employees are entitled to two paid days off for close family member life events, such as a wedding, a child’s birth, or a funeral.

Insurance

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Visa

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